TOMAQU: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TOMAQU
Largest movements
- Cash +€17,999
up €17,999 (+122%), from €14,715 to €32,714
mainly Net result for the year (+€23,690) and Tax, wage and social debts (+€4,622)
- Receivables within one year +€4,344
up €4,344 (+6.9%), from €63,065 to €67,409
of which Other amounts receivable: +€7,371
- Reserves +€23,690
up €23,690 (+12.1%), from €196,152 to €219,842
of which Distributable reserves: +€23,690
- Debts after one year -€6,893
down €6,893 (-47.6%), from €14,477 to €7,584
- Tax, wage and social debts +€4,622
up €4,622 (+130%), from €3,560 to €8,182
of which Remuneration and social security: +€2,421
- Gross operating margin +€16,841
up €16,841 (+65.9%), from €25,562 to €42,403
- Write-downs +€10,964
new in 2025: €10,964
- Financial income +€6,267
up €6,267 (+538%), from €1,164 to €7,431
- Staff costs +€4,633
up €4,633, from -€1,847 to €2,786
- Taxes +€2,573
up €2,573 (+37.1%), from €6,927 to €9,500
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,489 | €272,500 | +€21,012 | +8.4% |
| Fixed assets | 21/28 | €172,238 | €170,818 | -€1,420 | -0.8% |
| Tangible fixed assets | 22/27 | €659 | €279 | -€380 | -57.7% |
| Plant, machinery and equipment | 23 | €659 | €279 | -€380 | -57.7% |
| Financial fixed assets | 28 | €171,580 | €170,540 | -€1,040 | -0.6% |
| Current assets | 29/58 | €79,250 | €101,682 | +€22,432 | +28.3% |
| Stocks and contracts in progress | 3 | €1,029 | €1,029 | = | 0.0% |
| Stocks | 30/36 | €1,029 | €1,029 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €63,065 | €67,409 | +€4,344 | +6.9% |
| Trade receivables | 40 | €36,571 | €33,544 | -€3,027 | -8.3% |
| Other amounts receivable | 41 | €26,494 | €33,865 | +€7,371 | +27.8% |
| Cash at bank and in hand | 54/58 | €14,715 | €32,714 | +€17,999 | +122% |
| Deferred charges and accrued income | 490/1 | €441 | €529 | +€89 | +20.1% |
| Total equity and liabilities | 10/49 | €251,489 | €272,500 | +€21,012 | +8.4% |
| Equity | 10/15 | €214,702 | €238,392 | +€23,690 | +11.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €196,152 | €219,842 | +€23,690 | +12.1% |
| Non-distributable reserves | 130/1 | €52 | €52 | = | 0.0% |
| Reserves not available under the articles | 1311 | €52 | €52 | = | 0.0% |
| Distributable reserves | 133 | €196,101 | €219,790 | +€23,690 | +12.1% |
| Amounts payable | 17/49 | €36,786 | €34,108 | -€2,678 | -7.3% |
| Amounts payable after more than one year | 17 | €14,477 | €7,584 | -€6,893 | -47.6% |
| Financial debts | 170/4 | €14,477 | €7,584 | -€6,893 | -47.6% |
| Amounts payable within one year | 42/48 | €22,310 | €26,524 | +€4,214 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €11,804 | €11,903 | +€99 | +0.8% |
| Trade debts | 44 | €5,162 | €6,429 | +€1,266 | +24.5% |
| Suppliers | 440/4 | €5,162 | €6,429 | +€1,266 | +24.5% |
| Taxes, remuneration and social security | 45 | €3,560 | €8,182 | +€4,622 | +130% |
| Taxes | 450/3 | €3,060 | €5,261 | +€2,201 | +71.9% |
| Remuneration and social security | 454/9 | €500 | €2,921 | +€2,421 | +484% |
| Other amounts payable | 47/48 | €1,783 | €10 | -€1,773 | -99.4% |
| Remuneration, social security and pensions | 62 | -€1,847 | €2,786 | +€4,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €380 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,964 | +€10,964 | |
| Other operating charges | 640/8 | €1,531 | €1,026 | -€505 | -33.0% |
| Gross operating margin | 9900 | €25,562 | €42,403 | +€16,841 | +65.9% |
| Operating profit (loss) | 9901 | €25,497 | €27,246 | +€1,748 | +6.9% |
| Financial income | 75/76B | €1,164 | €7,431 | +€6,267 | +538% |
| Recurring financial income | 75 | €1,164 | €7,431 | +€6,267 | +538% |
| Financial charges | 65/66B | €2,653 | €1,487 | -€1,166 | -43.9% |
| Recurring financial charges | 65 | €2,653 | €1,487 | -€1,166 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €24,009 | €33,189 | +€9,181 | +38.2% |
| Income taxes | 67/77 | €6,927 | €9,500 | +€2,573 | +37.1% |
| Profit (loss) for the period | 9904 | €17,082 | €23,690 | +€6,608 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,082 | €23,690 | +€6,608 | +38.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.